TaxTMI 
TaxTMI 
2024 (8) TMI 232
X X X X Extracts X X X X
X X X X Extracts X X X X
....tallation and security deposit for meter, water connection charges, share of municipal taxes, advance maintenance, development charges, common area development charges, share money, application and entrance fee of the organisation, formation and registration of the organisation and legal charges in connection therewith, infrastructure charges. legal fees (collectively referred to as the "other charges"). 2.2 The Appellant had filed an Advance Ruling Application before the MAAR in respect of the following questions: 2.2.1 Whether the "other charges" received by the company from the customers of the flats will be treated as consideration for the construction services, and will be classified under the HSN Code 9954 along with the main residential construction services or whether the same will he treated as consideration for independent services under the respective heads: 2.2.2 Rate of GST on such "other charges"; 2.3 The MAAR vide its Order dated 27.08.2021 had ruled that the "other charges" collected by the Appellant would not he considered as consideration for construction services and hence, the same would not be classified under SAC 9954, and the same will....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... would be subjected to GST at the rate applicable to the respective heads, i.e., at the rate of 18%, and such advance ruling was binding on the Appellant in terms of section 103 of the CGST Act. 2017, GST at the rate of 18% was collected by them from the buyers on such services under "other charges": 2.5.2 The GST so collected was promptly paid to the exchequer within the stipulated time. 2.5.3 Therefore. they did not resort to collecting any excess tax or unjust enrichment. Accordingly, they cannot be made liable to refund the said tax from their own pocket: 2.5.4 That the Hon'ble AAAR has exceeded its jurisdiction in as much as the refunding of the alleged excess tax to the customers is outside the list of the issues covered undersection 97 of the CGST Act, 2017 read with corresponding section of MGST Act, 2017, and that impugned order be modified to that extent, in terms of the provisions laid down undersection 102 of the said Acts. 2.5.5 Further, the taxpayer requested for the grant of persona: hearing before any decision is taken in this matter; 3. The comments from the Jurisdictional officer were called for. and the jurisdictional office....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d as under: Section 102. Rectification of advance ruling 102. The Authority or the Appellate Authority [or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 [or section 101C, respectively,], so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority 1[or the National Appellate Authority] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant 3[,appellant, the Authority or the Appellate Authority] within a period of six months from the date of the order: Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard. 9. Now, since, the Appellant have filed this application for rectification or. 28.06.2023, i.e., within the stipulated period of 6 months from the date of the Order. i.e.. 30.03.2023, we, at the outset, proceed to decide whether the error. being pointed out by the Appellant in the impugned orde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant to refund to their customers the excess GST amount collected from them. Their contention is that the aforesaid decision given by the MAAAR is beyond the scope of section 97 (2) of the CGST Act, 2017, which provides or the set of questions on which the advance ruling is sought under this Act. Further, the same is also beyond the issues referred to before the MAAAR, in the Appeal tiled by them, thereby, committing an error in their Order dated 30.03.2023, which warrants rectification in terms of the provisions of section 102 of the CGST Act, 2017. 14. In this regard, first of all, we would like to refer to section 97 of the CGST Act, 2017, which is being reproduced as under: (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of,-- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) d....